40-9E-1
Section 40-9E-1 Definitions. For purposes of this chapter only, the following terms shall have the following meanings: (1) BASE YEAR. The taxable year immediately before the taxable year in which property first becomes qualified property under this chapter. (2) BASE YEAR VALUE. The value of the property used to determine the assessment on which the property tax on property is imposed for the base year. Base year value does not include any new property that is first assessed in the base year. (3) ELIGIBLE ASSESSMENT. The difference between the base year value and the actual value as determined by the county tax assessor for the applicable taxable year. (4) ENHANCED USE LEASE AREA. Any area of a military installation which contains underutilized real or personal property, or both, that is leased by a secretary of a military department to a lessee pursuant to the authority provided in 10 U.S.C. ยง2667. (5) LOCAL GOVERNING BODY. The governing body of a county or municipality which proposes...
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45-22-140
Section 45-22-140 Forest fire protection. (a) The county governing body of Cullman County is authorized, when the need exists, to provide protection against forest fires in Cullman County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(l) After the Cullman County governing body has determined that such a need does exist in Cullman County, the governing body may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest land located in Cullman County for the use of land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of fifteen cents ($0.15) per acre, provided such financial charge or tax is not greater than the benefit accruing to such forest land due to the availability of such fire protection. (2) "Forest lands" as used in this section, shall mean any land which supports a forest...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed by the governing body of Lauderdale County as provided in subsection (b), the taxes herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his or her official capacity. All reports required to be made to the Commissioner of Revenue of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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45-43-170.04
Section 45-43-170.04 Solid waste disposal - Fees; public nuisances. (a) The Lowndes County Commission shall by resolution provide for the orderly collection of fees charged under this article. The county commission may establish a periodic payment system and is authorized to purchase necessary supplies and materials and employ personnel necessary to effectuate any such periodic payment system. Such periodic payment system may be effected by the county by negotiating with any one or more public or private utilities providing service in the county for the periodic billing of such fees and the collection thereof on behalf of the county by one or more such utilities. Any delinquencies in any such payments shall entitle the county to pursue any remedy provided in this article including the enforcement of any lien obtained hereunder. The county may agree to pay reasonable compensation to any such utility for its services in connection with the collection and payment to the county of all such...
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45-6-140
Section 45-6-140 Participation in Forestry Commission's fire protection program. (a) The county governing body of Bullock County is authorized, when the need exists to provide protection against forest fires in Bullock County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Bullock County governing body has determined that such a need does exist in Bullock County, the county governing body may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forestlands located in Bullock County for the use of land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided such financial charge or tax is not greater than the benefit accruing to such forestlands due to the availability of such fire protection. (2) "Forestlands" as used in this section, shall mean...
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11-54A-9
Section 11-54A-9 Powers of authority; all projects to be in development area. (a) The authority shall have the following powers, together with all powers incidental thereto or necessary to the discharge thereof in corporate form: (1) To have succession by its corporate name for the duration of time, which may be perpetuity, subject to Section 11-54A-20, specified in its certificate of incorporation. (2) To sue and be sued in its own name and to prosecute and defend civil actions in any court having jurisdiction of the subject matter and of the parties. (3) To adopt and make use of a corporate seal and to alter the same at pleasure. (4) To adopt and alter bylaws for the regulation and conduct of its affairs and business. (5) To acquire, whether by purchase, construction, exchange, gift, lease, or otherwise and to refinance existing indebtedness on, improve, maintain, equip, and furnish one or more projects, including all real and personal properties which the board of the authority may...
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24-1-61
Section 24-1-61 Definitions. The following terms, wherever used or referred to in this article shall have the following respective meaning, unless a different meaning clearly appears from the context: (1) AUTHORITY or HOUSING AUTHORITY. A public body organized as a body corporate and politic in accordance with the provisions of this article for the purposes, with the powers and subject to the restrictions set forth in this article. (2) COUNTY. All of the county except that portion which lies within the territorial boundaries of any city or incorporated town. (3) COUNTY COMMISSION. The governing body of any county. (4) HOUSING COMMISSIONER. One of the members of an authority appointed in accordance with the provisions of this article. (5) GOVERNMENT. Such term shall include the state and federal governments and any subdivision, agency, or instrumentality, corporate or otherwise, of either of them. (6) STATE. The State of Alabama. (7) FEDERAL GOVERNMENT. Such term shall include the...
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45-39A-25.01
Section 45-39A-25.01 Regulation of sale and distribution of alcoholic beverages and draft beer except on Sunday. (a) The voters of the Town of Lexington may authorize the sale of alcoholic beverages and draft beer for on-premises and off-premises consumption within the town each day of the week except Sunday by an election pursuant to this section, in the following manner: (1) The governing body of the town, by resolution, shall call an election to determine the sentiment of the voters of the town residing within the corporate limits, as to whether or not it may determine whether alcoholic beverages and draft beer can be legally sold or distributed each day of the week except on Sunday for on-premises and off-premises consumption within the town. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages and draft beer for on-premises and off-premises consumption within the corporate...
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45-39A-25
Section 45-39A-25 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) The voters of the Town of Lexington may authorize the sale of alcoholic beverages and draft beer for on-premises and off-premises consumption within the town each day of the week except Sunday by an election pursuant to this section, in the following manner: (1) The governing body of the town, by resolution, shall call an election to determine the sentiment of the voters of the town residing within the corporate limits, as to whether or not it may determine whether alcoholic beverages and draft beer can be legally sold or distributed each day of the week except on Sunday for on-premises and off-premises consumption within the town. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages and draft beer for on-premises and off-premises consumption within the corporate limits of the Town of...
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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request of the municipal governing body, engage the Department of Revenue to collect and administer their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d), the Department of Revenue shall collect and administer the municipal sales, use, rental, and lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute reports, forms, and other information as may be necessary to provide for the collection and administration of any municipal tax it collects and administers and, on request, shall make all reports available for inspection by the governing body of the municipality. In collecting and administering a municipal sales, use, rental, or lodgings tax, the department shall have all the authority and duties as it has in connection with the...
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